Модель оцінки інвестиційної привабливості підприємства
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Дата
2021
Автори
Доценко, І.
Матвійчук, Л.
Dotsenko, I.
Matviichuk, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуто сутність інвестиційної привабливості підприємств. На основі аналізу літературних джерел уточнено
поняття інвестиційної привабливості підприємства, що може сприяти більш точному і чіткому визначенню процесів, пов'язаних із
цією діяльністю. З'ясовано, що основними складовими елементами, що здійснюють формування інвестиційного потенціалу
підприємства є показники рентабельності, ліквідності та платоспроможності, ділової активності, фінансової стійкості. Здійснено
критичний аналіз методики оцінки інвестиційної привабливості підприємств, визначено їх переваги та недоліки. Обґрунтовано, що
оцінювання рівня інвестиційної привабливості підприємства доцільно здійснювати через експрес-оцінку, яка базується на розрахунку
інтегрального показника та передбачає аналіз результативності здійснення основних коефіцієнтів оцінки фінансового стану
підприємства на основі зіставлення граничних (критичних і нормальних) та фактичних значень показників. Запропонована модель
експрес-оцінки дозволяє отримати об’єктивну картину фінансового стану та ефективності використання наявної інвестиційної
привабливості підприємства
In the modern financial and economic conditions of business entities, ensuring the investment attractiveness of the enterprise is the key to its profitability and long-term development. The article considers the essence of investment attractiveness of enterprises. Based on the analysis of literature sources, the concept of investment attractiveness of the enterprise is clarified, which can contribute to a more accurate and clear definition of the processes associated with this activity. Under the "investment attractiveness" as an economic category should be understood as the level of efficiency of the available financial and economic resources of the enterprise, the indicators of which allow potential investors to draw conclusions about the need and feasibility of investing in the enterprise. It is found that the main components of the formation of investment potential of the enterprise are indicators of profitability, liquidity and solvency, business activity, financial stability. In the process of analyzing the literature and conducting a theoretical study identified various methodological approaches to assessing the investment attractiveness of the enterprise, among which are such classic tools as the method of sum of coefficients, the method of complex assessment, the method of sum of places. Their critical analysis is carried out, the advantages and disadvantages are determined. It is proved that the most clear and substantiated assessment of the level of investment attractiveness of the enterprise is considered in the methods based on the definition of the integrated indicator of investment attractiveness of the enterprise. This is the simplest method of analyzing the level of investment attractiveness, which requires the least time, and also allows you to quickly track negative trends in the enterprise, based on the calculation of financial ratios. It is substantiated that the assessment of the level of investment attractiveness of the enterprise should be carried out through rapid assessment, which is based on the calculation of an integrated indicator and provides analysis of the effectiveness of the main coefficients of financial condition based on comp arison of marginal (critical and normal) and actual values. The proposed model of rapid assessment allows you to get an objective picture of the financial condition and efficiency of the existing investment attractiveness of the enterprise
In the modern financial and economic conditions of business entities, ensuring the investment attractiveness of the enterprise is the key to its profitability and long-term development. The article considers the essence of investment attractiveness of enterprises. Based on the analysis of literature sources, the concept of investment attractiveness of the enterprise is clarified, which can contribute to a more accurate and clear definition of the processes associated with this activity. Under the "investment attractiveness" as an economic category should be understood as the level of efficiency of the available financial and economic resources of the enterprise, the indicators of which allow potential investors to draw conclusions about the need and feasibility of investing in the enterprise. It is found that the main components of the formation of investment potential of the enterprise are indicators of profitability, liquidity and solvency, business activity, financial stability. In the process of analyzing the literature and conducting a theoretical study identified various methodological approaches to assessing the investment attractiveness of the enterprise, among which are such classic tools as the method of sum of coefficients, the method of complex assessment, the method of sum of places. Their critical analysis is carried out, the advantages and disadvantages are determined. It is proved that the most clear and substantiated assessment of the level of investment attractiveness of the enterprise is considered in the methods based on the definition of the integrated indicator of investment attractiveness of the enterprise. This is the simplest method of analyzing the level of investment attractiveness, which requires the least time, and also allows you to quickly track negative trends in the enterprise, based on the calculation of financial ratios. It is substantiated that the assessment of the level of investment attractiveness of the enterprise should be carried out through rapid assessment, which is based on the calculation of an integrated indicator and provides analysis of the effectiveness of the main coefficients of financial condition based on comp arison of marginal (critical and normal) and actual values. The proposed model of rapid assessment allows you to get an objective picture of the financial condition and efficiency of the existing investment attractiveness of the enterprise
Опис
Ключові слова
інвестиції, оцінка інвестиційної привабливості, інвестиційна привабливість, експрес-оцінка, інтегральний індекс, ліквідність, платоспроможність, фінансова стійкість, рентабельність, investments, investment attractiveness, investment attractiveness assessment, express assessment, integrated index, liquidity, solvency, financial stability, profitability
Бібліографічний опис
Доценко І. Модель оцінки інвестиційної привабливості підприємства / І. Доценко, Л. Матвійчук // Modeling the development of the economic systems. – 2021. – № 2. – P. 6-11.